1.audit 审计 HQPb
2.attestation 鉴证
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3.credibility 可信赖程度 PL vz1}ts
4.audit of financial statements 财务报表审计 Pf,S`Uw;
5.agreed-upon procedures 执行商定程序 5'iJN$7
6.high levels of assurance 高水平保证 d'j8P
7.compilation 编制 nADt8
8.reliability 可靠性 [4qCW{x._
9.relevance 相关性 81?7u!=ic+
10.professional skepticism 职业谨慎 1K(a=o[Ce
11.objectivity 客观性 UrAg*v!Qy
12. professional competence 专业胜任能力 },1**_#<Br
13.Senior/CPA-in-charge 项目经理 5WhR|
14.audit engagement letter 业务约定书 9gjI;*(z1
15.recurring audit 连续审计 )gM3,gSS
16.the client 委托人 F:$Dz?F0v
17.change CPA 更换注册会计师 jvfVB'Tmr
18.the existing CPA 现任注册会计师 KKMzhvf]#
19.the successor CPA 后任注册会计师 dzA5l:5
20.the preceding CPA前任注册会计师 C\.mv |aW~
21.issue the audit report 出具审计报告 Q2^~^'Yk
22.expert 专家 'p0|wM_
23.the board of directors 董事会 $xx5+A%,
24.knowledge of the entity‘ s business 了解被审计单位情况 )HZUCi/F]
25.assess material misstatement risks评估重大错报风险 dFdll3bC
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 P
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27.a general knowledge of —— 初步了解―――的情况 *Nfn6lVB
28.a more knowledge of—— 进一步了解的情况 oL?[9aww
29.the prior year‘s working papers 以前年度工作底稿 #$\cRLPg
30.minutes of meeting 会议纪要 "= H.$
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31.business risks 经营风险 , $;g'z!N
32.appropriateness 适当性 9a.r(W[9
33.accounting estimate 会计估计 m3|KIUP
34.management representations 管理层声明 FN$hEc!
35.going concern assumption 持续经营假设 fwR3=:5~
36.audit plan 审计计划 Rg:3}T`~n
37.significant audit areas 重点审计领域 k:?+75?$
38.error 错误 *~p~IX{
39.fraud舞弊 qg7]
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40.modified or additional procedures 修改或追加审计程序 i&cH
41.misappropriation of assets 侵占资产 ONx|c'0g
42.transactions without substance 虚假交易 o;#{N~4[$
43.unusual pressures 异常压力 TmN}TMhZ
44.the suspected noncompliance 涉嫌存在违法行为 NW-l_]k
45.materialiy 重要性 |=OO$z;q|
46.exceed the materiality level 超过重要性水平 P1PP#>E-2
47.approach the materiality level 接近重要性水平 zs +[Aco)
48.an acceptably low level 可接受水平 6{O#!o*g
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 0 O{Y
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50.misstatements or omissions 错报或漏报 1[k~*QS
51.aggregate 总计 H>AzxhX[n
52.subsequent events 期后事项 P\ yt!S2
53.adjust the financial statements 调整财务报表 Kd_WN;l
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 )g4oUZDF
56.detection risk 检查风险 JOj\#!\>k0
57.inappropriate audit opinion 不适当的审计意见 7f4R5c
58.material misstatement 重大的错报 0Sz&Og
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59.tolerable misstatement 可容忍错报 e
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60.the acceptable level of detection risk 可接受的检查风险